Opinion
2407-19 8508-20
10-25-2022
HARRY FAULK A.K.A. HAROLD C. FAULK, SHARON RIVENSON-MARK, TEMPORARY GUARDIAN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
We will order the parties to make the filings described below.
At issue in this case is the income of Harry Faulk (a.k.a. Harold C. Faulk) in the year 2013 in Docket No. 8508-20 and in the year 2014 (in Docket No. 2407-19). (In this order we cite documents as they appear on the docket of the case involving the year 2013, i.e., Docket No. 8508-20.) Petitioner in this case has been represented by a temporary guardian because of his incapacity. However, on July 27, 2022, a status report (Doc. 33) referred to the petitioner's death; but petitioner's representative has not complied with Rule 63(a). We will order such compliance.
Petitioner seeks information from persons who may have been sources of income to Mr. Faulk. Petitioner filed a motion (Doc. 29) requesting a hearing (to be held remotely) to which the subpoenas could be made returnable. The Court granted the motion (Doc. 30) and issued a notice (Doc. 31) setting the hearing for June 29, 2022. Petitioner then served the subpoenas on the third parties, directing them to attend the hearing and bring to it the requested records.
The hearing was conducted on June 29, 2022 (see Doc. 33). The third parties did not appear at the hearing. Petitioner thereafter filed eleven motions (Docs. 38-48) to enforce the subpoenas. Five of those eleven motions have been resolved: For two of the motions (Docs. 38, 44) the attached certificates indicated that the subpoenas had not actually been served, so we denied those two motions (Doc. 49). For another three (Docs. 39, 40, 46), petitioner stated in a subsequent status report (Doc. 51) that petitioner "has received the requested documentation", so we will deem those three motions withdrawn.
As to the remaining six of the eleven motions to enforce the subpoenas (Docs. 41-43, 45, 47-48), we are prepared to entertain the motions; but, as far as we can tell, the subpoenas do not appear in the record of these consolidated case. Petitioner has filed the affidavits of service (as Exhibit B to a status report (Doc. 32)) but has apparently not filed the subpoenas themselves. It is therefore
ORDERED that, no later than December 2, 2022, petitioner shall file a single status report to which he shall attach copies of the six subpoenas involved in Docs. 41-43, 45, 47-48 in Docket No. 8508-20. Those subpoenas shall be separately labeled as Exhibits A through F. It is further
ORDERED that the motions to enforce subpoena filed as Docs. 39, 40, and 46 in Docket No. 8508-20 are denied as withdrawn. It is further
ORDERED that, no later than December 2, 2022, the parties shall file a motion in compliance with Rule 63(a) or another appropriate filing.